International accounting

Converting financial statements from Vietnam Accounting Standards (VAS) to International Financial Reporting Standards (IFRS) is suitable for the world’s financial culture and financial language. Currently, the Ministry of Finance has issued Decision 345/2020/QĐ-BTC on projects applying IFRS shortly.

12p viormkorn 27-09-2024 5 2   Download

This article, will conduct research and clarify the following contents: overview of green accounting and environmental recovery cost accounting for fixed assets in the trend of green accounting development. Overview of the principles of environmental recovery cost accounting for fixed assets in the development trend of green accounting in Vietnam and international accounting practices.

12p toduongg 24-08-2024 2 1   Download

-The discussion of the international standards in general, and the international accounting standards in particular are admittedly recognized as messing with de facto truths. Purchasing management for trading with the IMF is an essential issue which should be considered in the organization structure. This research has aimed to draw the attention of the Commission of international Accounting standards to a simple part within the international Accounting standard which is (borrowing costs).

13p longtimenosee10 26-04-2024 3 2   Download

This study investigates the role of supply chain accounting information system to create competitive advantage for Iraqi General Commission for Taxation. Interviews were conducted from selected officials of Taxation department. The results showed that all the respondents agreed that supply chain accounting information system is a useful approach to create competitive advantage in term of cost reduction, enhancing operational efficiency, increasing the scope of organization and strengthen the internal control system.

5p longtimenosee10 26-04-2024 7 2   Download

The International Accounting Standards require entities to report useful and accurate information, enabling shareholders and others to make informed investment decisions. This research investigates the array of factors that influence the investment decision-making of shareholders in the Stock Exchange of Thailand (SET). The research employed a mixed research methodology that combines quantitative and a qualitative analysis to obtain empirical data on the factors that impact on Thai shareholders investing in large asset-based industries in the SET.

355p runthenight04 02-02-2023 5 2   Download

The study will provide a detailed examination on the views of the finance officers and council policies on IA and depreciation information for decision-making by internal and external users. This is an important area because the preparers of GPFRs have a significant influence on the information used for both internal and external purposes. Conclusions on the consequences of current practices and recommendations for change will be developed to assist local authorities and enhance information to be included in council policies (for example accrual budgets and rating estimates) and GPFRs.

460p runthenight04 02-02-2023 10 3   Download

The thesis "Performance measurement evolution and accountability in Indonesian regional governments" explores the development and implementation of a performance measurement system in Indonesian regional governments. A field study approach is employed in which publicly available and internal documents, together with semi-structured interviews, are used as a comprehensive source of evidence.

181p runthenight04 02-02-2023 10 4   Download

This study provides comparative findings on the impact of adoption of International Financial Reporting Standards (IFRSs) on the value relevance of reported accounting and non-accounting information in a set of six countries with a British accounting heritage but divergent harmonization paths leading up to IFRS adoption. The countries included in the sample are the United Kingdom, Australia, Hong Kong, Singapore, Malaysia and South Africa.

229p runthenight04 02-02-2023 13 4   Download

The research methods involved participatory action research during the projects, followed by semi-structured interviews with key decision makers after project completion. The analysis was conducted by a combination of manual processes and NVivo software. The analysis revealed decision makers perceived two specific tools, being personas and Journey maps, as having influenced their ‘felt’ accountability.

166p runordie3 06-07-2022 12 4   Download

Giáo trình Anh văn chuyên ngành Kế toán (Nghề Kế toán doanh nghiệp - Trình độ Cao đẳng): Phần 2 gồm có các chủ đề như: Taxation, insurance, management of working capital, the foreign exchange market, the stock exchange, accounting, the balance sheet, the role of auditors, project planning, international business.

41p cucngoainhan6 07-02-2022 43 6   Download

Object of research: The object of research of the thesis is legal documents governing the accounting work of SMEs promulgated and being applied in Vietnam and legal framework on accounting applied for SMEs in some countries as well as International Financial Reporting Standards for SMEs.

22p beloveinhouse10 28-11-2021 15 1   Download

The research objective of the thesis is to evaluate the impact of external and internal environmental factors on the implementation of reverse logistics and economic results; provide research implications on reverse logistics implementation management to help retail businesses improve economic results.

29p kethamoi12 15-05-2021 32 2   Download

The research objective of this thesis is to study the impact of internal control on the performance of CBTPs listed on the stock market of Vietnam, from which to consider making appropriate recommendations on internal control to help businesses improve operational efficiency in the current international economic integration context.

6p cothumenhmong10 19-03-2021 24 2   Download

The research content of the thesis is to identify factors under internal control that affect the effectiveness of financial management of Thai Nguyen University in the context towards ensuring financial autonomy; measuring the influence of factors under internal control on the effectiveness of financial management of Thai Nguyen University in the context of aiming to ensure financial autonomy.

0p trinhthamhodang1217 14-01-2021 33 3   Download

The study “Completing the Internal Control system in Vietnamese Commercial Banks” has a general objective to assess the current state of the Internal Control system of Commercial Banks and proposes recommendations to complete the Internal Control system in Vietnamese Commercial Banks.

28p mmlemmlem_124 22-12-2020 15 2   Download

Taking into account the 125 GeV Higgs boson and radion propagators, we investigate the e−e+ production via yy collision in the Randall-Sundrum model at International Linear Collider (ILC). The observable cross-sections are calculated for the diphoton collision. The cross-sections are evaluated with dependence on the collision energy √s, the polarization of electron and positron beams.

6p tamynhan9 02-12-2020 7 1   Download

Through researching the thesis author has synthesized and given a system of research works related to the topic in three main research directions: Researches on legal framework and application of international public accounting standards. Published researches on organization of accounting work in non-business administrative units; Published researches on organization of accounting work at public educational institutions.

28p trinhthamhodang7 27-08-2020 39 3   Download

The purpose of this study was to test the effect of the application of the system of procurement of goods and services to the accountability of the performance of government agencies in preventing fraud Population and sample in this research is the whole apparatus of the Ministry of Religious Affairs Office of the Province of Papua and the Office of Religious districts / municipalities in Papua who have been involved directly in the procurement process goods and services in each agency.

11p guineverehuynh 18-06-2020 15 1   Download

In this study, attention is drawn to the assessment and recognition of the derivatives in line with the aforementioned standards, and alternative solutions are discussed.

10p guineverehuynh 20-06-2020 16 2   Download

The objective of the current study is to investigate the role of cost accounting system (CAS) on supply chain operations by considering the internal and external contingent factors.

12p tocectocec 24-05-2020 13 0   Download